Issues with localtime

Hi
I am running C language localtime() and C# DateTime.ToLocalTime() in the same
XP machine. This ways the TZ is the same. Even so, the result is not the same.
What I see is that C localtime() makes something different from C# ToLocaltime(). That is the unique
explanation to get different results. But I dont understand why. I would like to get the same
result with C# language.
Tks

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.Net Senior Developer